2012 (7) TMI 1127

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Special Standing Counsel ORDER G. Raghuram, J. 1. Heard Sri. Shaik Jeelani Basha, learned counsel for the petitioner and Sri. Balaji Varma, learned Special Govt. Pleader for Commercial Taxes. Penalty proceedings dated 24-4-2012 in Form VAT-203, for the period October, 2009 and January, 2012 passed by the 2nd respondent confirming penalty of Rs. 11,35,495/- is assailed in this writ petiti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... situation where any dealer, prior to the detection by any authority prescribed, voluntarily declares that the tax due for a tax period was under declared and pays the tax due. This provision enjoins that no penalty shall be imposed provided that such declaration is made within the time limit and in the manner prescribed. 4. Sub-section (3) of Section 53, the provision under which the impugned ....